MIRA INFORM REPORT

Report No. :	304093
Report Date :	27.01.2015

IDENTIFICATION DETAILS

Name :	KRISHNA FOOD AND BEVERAGES INDUSTRIES
Registered Office :	F-82, Sector-1, Tala Nagri, UPSIDC, Aligarh - 202001, Uttar Pradesh
Country :	India
Financials (as on) :	20.01.2015
Date of Incorporation :	12.02.2014
Capital Investment :	Rs. 15.724 Millions
TIN No.:	09625213397
IEC No.:	Not Available
TAN No.: [Tax Deduction & Collection Account No.]	Not Available
PAN No.: [Permanent Account No.]	AANFK9924C
Legal Form :	Partnership Concern with an Unlimited Liability of the Partners
Line of Business :	Manufacturer of Soda, Soft Drink and Juice.
No. of Employees :	8 (Approximately) [In Office]

RATING & COMMENTS

MIRA’s Rating :

NB

RATING		STATUS	PROPOSED CREDIT LINE
-	NB	New Business	-

Status :	New Concern
Payment Behaviour :	Unknown
Litigation :	Clear
Comments :	Subject is a new partnership concern and establishing itself gradually. Trade relations are reported to be improving. Business is active. Payment terms are unknown. The concern can be considered for business dealings on a fully safe and secured trade terms and conditions.

NOTES:

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

ECGC Country Risk Classification List – September 30, 2014

Country Name	Previous Rating (30.06.2014)	Current Rating (30.09.2014)
India	A1	A1

Risk Category	ECGC Classification
Insignificant	A1
Low	A2
Moderate	B1
High	B2
Very High	C1
Restricted	C2
Off-credit	D

EXTERNAL AGENCY RATING

NOT AVAILABLE

RBI DEFAULTERS’ LIST STATUS

Subject’s name is not enlisted as a defaulter in the publicly available RBI Defaulters’ list.

EPF (Employee Provident Fund) DEFAULTERS’ LIST STATUS

Subject’s name is not enlisted as a defaulter in the publicly available EPF (Employee Provident Fund) Defaulters’ list as of 31-03-2014.

INFORMATION PARTED BY

Name :	Mr. Manoj Maheshwari
Designation :	Partner
Contact No.:	91-9927776543
Date :	23.01.2015

LOCATIONS

Registered Office :	F-82, Sector-1, Tala Nagri, UPSIDC, Aligarh - 202001, Uttar Pradesh, India
Tel. No.:	Not Available
Mobile No.:	91-9927776543/ 7409333343 (Mr. Manoj Maheshwari) 91-9805511001 (Mr. Amit Kumar) 91-9997166955 (Mr. Shyam Sunder Singh) 91-9219517502 (Misha Sharma)
Fax No.:	Not Available
E-Mail :	krishnafoodbeverages@gmail.com info@thirstycola.com
Website :	www.thirstycola.com
Location :	Owned
Factory :	E-141, Sector-1, Tala Nagari, Aligarh - 202001, Uttar Pradesh, India
Location :	Owned
Warehouse :	F-37, Sector-1, Tala Nagari, Aligarh, Uttar Pradesh, India
Location :	Owned

PARTNERS

Name :	Mr. Shyam Sunder Singh
Designation :	Partner
Address :	C-1, Moti Parag, Meerut, Uttar Pradesh, India
Date of Birth/Age :	28.10.1962
Qualification :	Post Graduate
Experience :	25 Years
PAN No.:	ARWPS9422R
Profile :	Mr. Shyam Sunder Singh aged, 47 years, and leading his Operation talent from last 25 years. He possesses dynamic experience in alcohol industry. Mr. Shyam is a bunch of surprises, intelligence and dedication. His passion, perseverance, and calmness have helped held toughest forts in the stiffest in alcohol Industry. Mr. Shyam Sunder self-belief, his leadership traits on rising above the transactions, mutual respect for people, and closing her goals flawlessly made managers like myself feel inspired to do more. He has incredible vision and commitment to customer service and delivering a quality product to all his customers.
Name :	Mr. Manoj Kumar Maheshwari
Designation :	Partner
Address :	14, C-2, Rasik Appartment, Ganga Jawahar Colony, Ramghat Road, Aligarh, Uttar Pradesh, India
Date of Birth/Age :	13.12.1973
Qualification :	Post Graduate
Experience :	20 Years
PAN No.:	AOPPM3000B
Profile :	Mr. Manoj Maheshwari, aged 40 years leading his Operation talent from last 20 years. Mr. Manoj Maheshwari diligent, highly skilled executive. He is prepared, timely and he always does a great job regardless of the project or task at hand. Mr. Manoj astute business leader, with a keen eye for detail. Always in control of his functions.
Name :	Mr. Amit Kumar
Designation :	Partner
Address :	103/1, Ward No.3, Adarsh Colony, Paonta Sahib, Himachal Pradesh, India
Date of Birth/Age :	07.07.1977
Qualification :	Graduate
Experience :	16 Years
PAN No.:	ARPPK8743A
Profile :	Mr. Amit Kumar, S/o Shri Chandra Pal Singh, aged 36. He is science graduate and specialization in Alcohol and Fermentation Technology (from National Sugar Institute, Kanpur). He has experience of 16 years in Liquor Industry. He has associated with Radico Khaitan and Jagatjit Industries (both are the well known group in liquor industry). He has set up the largest grain distillery of India in Andhara pradesh i.e.l60 KLPD grain distillery.
Name :	Mr. Dushyant Kumar Sharma
Designation :	Partner
Address :	202, Nai Basti, Arya Nagar, Bijnor, Uttar Pradesh, India
Date of Birth/Age :	01.05.1980
Qualification :	Graduate
Experience :	10 Years
PAN No.:	AUUPS0205P
Profile :	Mr. Dushyant, aged 34 years. He is a Graduate as well as a businessman. He has 10 year Experience in alcohol industry.
Name :	Mrs. Misha Sharma
Designation :	Partner
Address :	202, Nai Basti, Arya Nagar, Bijnor, Uttar Pradesh, India
Date of Birth/Age :	28.05.1977
Qualification :	Graduate
Experience :	4 Years
PAN No.:	BLRPM5505K
Profile :	Mrs. Misha Sharma, aged 37 Years. She is a Graduate as well as a businesswoman.

BUSINESS DETAILS

Line of Business :	Manufacturer of Soda, Soft Drink and Juice.
Brand Names :	THIRSTY
Agencies Held :
Exports :	--
Imports :	--
Terms :
Selling :	Credit (30 Days)
Purchasing :	Cash

PRODUCTION STATUS

Particulars	Installed Capacity	Actual Production
Soft Drinks	120 BPM	Production yet to be start so not applicable
Soda	120 BPM

GENERAL INFORMATION

Suppliers :

Reference:

Hilden Packaging Machines Private Limited

Name of the Person (with Designation):

Mr. Atul (Sales and Marketing Head)

Contact Number:

91-9558957999

Since How Long Known:

1 Year

Maximum Limit Dealt:

Rs. 1.000 to 1.200 Millions

Experience :

Payment Behaviour	Market Goodwill	Overall
Excellent	Good	Good

Remarks :

Having satisfactory trade record in business transaction. Management is also good and having well qualified management.

Suppliers Name	Contact Person	City	Contact No.
Descon Buildwell Private Limited	Ms. Sarita	Delhi	91-8506096595
Tula Eng.	Mr. Atul	Mumbai	91-9558957999
Mini Pack	Mr. Cooper	Mumbai	91-9821046149
Shyam Plastic	Mr. Aziz	Ahmedabad	91-9810399135
Oxybee Solution	Mr. Ajeet Chaturvedi	Mumbai	91-8527566488
Atcorp	Mr. Aziz	Noida	91-9810399135
Rattan Industries	Mr. Gurpreet	Ghaziabad	91-9810179425
Udit Eng.	Mr. Pradeep M.	aligarh	91-9412272099

Customers :

Wholesalers and Retailers

Reference:

Maheshwari Cold Drink

Name of the Person (with Designation):

Mr. Vinit Kumar (Proprietor)

Contact Number:

91-8534802099

Since How Long Known:

1 Years

Maximum Limit Dealt:

As Per Requirement

Experience :

Product Quality	Delivery Behaviour	Overall
Good	Good	Good

Remarks :

Providing excellent services and having Good Management people in office.

Customers Name	City	Contact No.
Sarlahans Bev. Private Limited	Ponta Shahib	91-9805511009
Mittal Enterprises	Iglas	91-9927262635
Sachin Gupta	Bijnor	91-8864852810

No. of Employees :

8 (Approximately) [In Office]

Bankers :

Bank Name:	Bank of India
Branch:	G.T. Road, Main Branch, Aligarh
Name of the Person (with Designation):	Mr. Ashok Kumar (Branch Manager)
Contact Number:	91-8392957625
Name of Account Holder:	KRISHNA FOOD AND BEVERAGES INDUSTRIES
Account Number:	775020110000410
Account Since (Date/ Year of A/c Opening):	Not Divulged
Average Balance Maintained (Optional):	Not Divulged
Credit Facilities Enjoyed (CC/OD/Term Loan):	Term Loan: Rs. 25.000 Millions Cash Credit: Rs. 2.500 Millions
Account Operation:	Satisfactory
Remarks: As Claimed by Mr. Ashok Kumar a Branch Manager that subject having satisfactory track record for banking transaction.

Auditors :
Name :	Avin Agarwal Chartered Accountants
Address :	6, 1^st Floor, Alig Corporate Plaza, Marris Road, Aligarh – 202002, Uttar Pradesh, India
Mobile No.:	91-9997147855
E-Mail :	agarwalavin@gmail.com
Memberships :	--
Collaborators :	--
Sister Concerns:	--

CAPITAL STRUCTURE

As on 20.01.2015

Capital Investment :
Owned :	Rs. 15.724 Millions
Borrowed :	--
Total :	Rs. 15.724 Millions

FINANCIAL DATA

[all figures are in Rupees Millions]

Note: Sole Proprietary and Partnership concerns are exempted from filing their financials with the Government Authorities or Registry.

ABRIDGED BALANCE SHEET

SOURCES OF FUNDS		20.01.2015
SHAREHOLDERS FUNDS
1] Partners Capital		15.724
2] Share Application Money		0.000
3] Reserves & Surplus		0.000
4] (Accumulated Losses)		0.000
NETWORTH		15.724
LOAN FUNDS
1] Secured Loans		0.000
2] Unsecured Loans		9.070
TOTAL BORROWING		9.070
DEFERRED TAX LIABILITIES		0.000
TOTAL		24.794
APPLICATION OF FUNDS
FIXED ASSETS [Net Block]		15.312
Capital work-in-progress		0.000
INVESTMENT		0.000
DEFERRED TAX ASSETS		0.000
CURRENT ASSETS, LOANS & ADVANCES
	Inventories	0.341
	Sundry Debtors	0.000
	Cash & Bank Balances	0.292
	Other Current Assets	0.000
	Loans & Advances	8.855
Total Current Assets		9.488
Less : CURRENT LIABILITIES & PROVISIONS
	Sundry Creditors	0.000
	Other Current Liabilities	0.006
	Provisions	0.000
Total Current Liabilities		0.006
Net Current Assets		9.482
MISCELLANEOUS EXPENSES		0.000
TOTAL		24.794

PROFIT & LOSS ACCOUNT

	PARTICULARS		20.01.2015
	SALES
		Income	0.219
		Other Income	0.000
		TOTAL	0.219
Less	EXPENSES
		Cost of Goods Sold	0.105
		Consumables	0.002
		Freight	0.009
		Accounting Charges	0.005
		Bank Charges	0.012
		Conveyance	0.006
		Electricity	0.016
		General Expenses	0.002
		Mobile Expenses	0.004
		Newspaper and Journals	0.002
		Repair	0.033
		Printing and Stationery	0.002
		Postage and Courier	0.002
		Salary	0.090
		Travelling Expenses	0.005
		TOTAL	0.295
	NET PROFIT/ (LOSS)		(0.076)

KEY RATIOS

PARTICULARS		20.01.2015
Net Profit Margin (PAT/Sales)	(%)	(34.70)
Return on Total Assets (PBT/Total Assets}	(%)	(0.31)
Return on Investment (ROI) (PBT/Networth)		0.00
Debt Equity Ratio (Total Debt/Networth)		0.58
Current Ratio (Current Asset/Current Liability)		1581.33

LOCAL AGENCY FURTHER INFORMATION

Sr. No.	Check List by Info Agents	Available in Report (Yes / No)
1]	Year of Establishment	Yes
2]	Locality of the firm	Yes
3]	Constitutions of the firm	Yes
4]	Premises details	No
5]	Type of Business	Yes
6]	Line of Business	Yes
7]	Promoter's background	Yes
8]	No. of employees	Yes
9]	Name of person contacted	Yes
10]	Designation of contact person	Yes
11]	Turnover of firm for last 11 Months	Yes
12]	Profitability for last 11 Months	Yes
13]	Reasons for variation <> 20%	-----
14]	Estimation for coming financial year	Yes
15]	Capital in the business	Yes
16]	Details of sister concerns	No
17]	Major suppliers	Yes
18]	Major customers	Yes
19]	Payments terms	Yes
20]	Export / Import details (if applicable)	No
21]	Market information	-----
22]	Litigations that the firm / promoter involved in	-----
23]	Banking Details	Yes
24]	Banking facility details	No
25]	Conduct of the banking account	Yes
26]	Buyer visit details	-----
27]	Financials, if provided	Yes
28]	Incorporation details, if applicable	Yes
29]	Last accounts filed at ROC	No
30]	Major Shareholders, if available	No
31]	Date of Birth of Proprietor/Partner/Director, if available	Yes
32]	PAN of Proprietor/Partner/Director, if available	Yes
33]	Voter ID No of Proprietor/Partner/Director, if available	No
34]	External Agency Rating, if available	No

------------------------------------------------------------------------------------------------------------------------------

ESTIMATED PROFITABILITY STATEMENT

(RS. IN MILLIONS)

PARTICULARS	2015-2016	2016-2017
Total Receipts	30.637	35.014
Closing Stock of Raw Material	4.620	4.680
Closing Stock of Finished Goods	3.404	3.890
Total (A)	38.661	43.584
Cost
Opening Stock of Raw Material	5.540	4.620
Opening Stock of Finished Goods	0.428	3.404
Raw Material Purchased	12.561	14.356
Rent	0.120	0.132
Repairs and Maintenances	0.480	0.560
Consumables @ 3% of Sales	0.092	0.105
Power and Fuel	4.047	4.243
Wages	2.020	2.222
Advertisement	0.306	0.350
Depreciation	5.425	4.646
Ad. Cost	0.306	0.420
Miscellaneous Expenses	0.337	0.525
Total (B)	31.662	35.583
Estimated Profit Before Interest (A-B)	6.999	8.001
Interest on Capital	0.974	1.076
Interest on Term Loan (C)	3.298	2.758
Interest on C/C Limit (D)	0.300	0.300
Inception Cost	--	--
Net Estimated Profif after Interest E = (A-B-C-D)	2.427	3.868
Provision for Tax @ 30% (H)	0.728	1.160
Net Estimated Profit After Tax I = (G-H)	1.699	2.707

------------------------------------------------------------------------------------------------------------------------------

ESTIMATED PROFITABILITY STATEMENT

(RS. IN MILLIONS)

PARTICULARS	2015-2016	2016-2017
LIABILITIES
Partner Capital	16.300	16.300
Reserve and Surplus	1.634	4.341
Term Loan	22.108	18.252
C/C Limit	2.500	2.500
Unsecured Loan	9.200	9.200
Sundry Creditors	1.047	0.957
Provision for Tax	0.728	1.160
Total (A)	53.517	52.710
ASSETS
Land	8.100	8.100
Plant and Machinery	26.811	22.789
Building	6.242	5.617
Sundry Debtors	3.064	3.793
Closing Stock Raw Material	4.620	4.680
Closing Stock of Finished Goods	3.404	3.890
Cash and Bank Balance	0.548	2.680
Other Assets	0.728	1.160
Total (B)	53.517	52.710

------------------------------------------------------------------------------------------------------------------------------

NETWORTH STATEMENT

MR. AMIT KUMAR

(RS. IN MILLIONS)

(AS ON 19.01.2015)

PARTICULARS	AMOUNT
ASSETS:
Bank Balance
Saving A/c with HDFC	0.137
Investments
Capital in Sarlahans Beverages Private Limited	0.050
Capital in Krishna Foods and Beverages Industries	3.000
PPF Account with SBI	0.221
Life Insurance Policies
HDFC Life Crest	0.155
HDFC Life Crest	0.104
HDFC Young Star	0.075
Bajaj Alliance	0.032
Exide Life Insurance	0.079
Immovable Property (Land and Building, etc.)
House at Dehradun	10.000
Other Assets
Car	0.250
TOTAL ASSETS	14.103
LIABILITIES:
Due to Bank
Home Loan A/c with HDFC Bank	1.876
Loan against Property A/c with HDFC Bank	1.930
Credit Card	0.108
TOTAL LIABILITIES	3.914
NET WORTH (TOTAL ASSETS – TOTAL LIABILITIES)	10.189

------------------------------------------------------------------------------------------------------------------------------

NETWORTH STATEMENT

MR. MANOJ KUMAR MAHESHWARI

(RS. IN MILLIONS)

(AS ON 19.01.2015)

PARTICULARS	AMOUNT
ASSETS:
Bank Balance
Saving A/c with SBI, Atrauli	0.067
Investments
Capital in Krishna Food and Beverages Industries	1.200
Investment in Post Office and Mutual Funds	0.200
Life Insurance Policies
LIC Paid up Value Rs. 0.30	0.300
Immovable Property (Land and Building, etc.)
Flat at Ramghat Road, Aligarh	5.000
Plot at Aligarh	1.500
Plot at Bhiharigarh	0.800
Other Assets
Car	0.200
TOTAL ASSETS	9.267
LIABILITIES:
Due to Bank
Home Loan A/c with PNB Bank	1.700
TOTAL LIABILITIES	1.700
NET WORTH (TOTAL ASSETS – TOTAL LIABILITIES)	7.567

------------------------------------------------------------------------------------------------------------------------------

NETWORTH STATEMENT

MR. SHYAM SUNDER SINGH

(RS. IN MILLIONS)

(AS ON 19.01.2015)

PARTICULARS	AMOUNT
ASSETS:
Bank Balance
Saving A/c with SBI, Atrauli	0.560
Investments
Capital in Krishna Foods and Beverages Industries	4.000
Investment in Mutual Funds	6.000
Investment in Shares of Companies	2.200
Investment in Government Companies	0.500
Life Insurance Policies
LIC	1.000
LIC	0.500
Immovable Property (Land and Building, etc.)
2 Flats at Noida	10.000
1 Flat at Aligarh	3.000
1 Flat at Meerut	4.000
1 House at Meerut	15.000
Agricultural Land	15.000
TOTAL ASSETS	61.760
LIABILITIES:
Due to Bank
HDFC	4.000
SBI	0.544
TOTAL LIABILITIES	4.544
NET WORTH (TOTAL ASSETS – TOTAL LIABILITIES)	57.216

------------------------------------------------------------------------------------------------------------------------------

NETWORTH STATEMENT

MISHA SHARMA

(RS. IN MILLIONS)

(AS ON 19.01.2015)

PARTICULARS	AMOUNT
ASSETS:
Bank Balance
Savings and Current A/c with Bijnor	0.282
Investments
Capital in Sai Transport Co.	0.957
Capital in Krishna Foods and Beverages Industries	1.000
Investment in LIC and FDRs	0.320
Other Assets
Gold	0.400
TOTAL ASSETS	2.959
LIABILITIES:	--
TOTAL LIABILITIES	0.000
NET WORTH (TOTAL ASSETS – TOTAL LIABILITIES)	2.959

------------------------------------------------------------------------------------------------------------------------------

NETWORTH STATEMENT

MR. DUSHYANT KUMAR SHARMA

(RS. IN MILLIONS)

(AS ON 19.01.2015)

PARTICULARS	AMOUNT
ASSETS:
Bank Balance
Saving and Current A/c with GVC, Canara Bank, Bijnor	0.282
Investments
Capital in Shri Balaji Transport Co.	1.246
Capital in Krishna Foods and Beverages Industries	4.000
Investment in LIC and NSA	0.260
Investment in Shares of Companies (Welcome International Limited)	0.200
Loans and Advances and Deposits, etc.
Security with Radico Khaitan	0.200
Immovable Property (Land and Building, etc.)
Land	3.000
Other Assets
Car	1.425
TOTAL ASSETS	10.613
LIABILITIES:
TOTAL LIABILITIES
Due to Bank
Car Loan A/c with Canara Bank	0.460
NET WORTH (TOTAL ASSETS – TOTAL LIABILITIES)	10.153

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PROJECT REPORT

INTRODUCTION:

Soft drinks are known as non alcoholic beverage containing syrup essence or fruit concentrates that are mixed with carbonated water. Soft drinks are thirst quencher, hygienic and a drink of enjoyment. Soft drinks industries are quit old. Today Pepsi and coca-cola are the famous brands and both are multinational. This drinks do not contains alcohol and broadly specifying this beverages, includes a variety of regulated carbonated soft drinks, diet and caffeine free drinks, bottled water juices, juice drinks, sport drinks and even ready to drink tealcoffee packs. So they can say that soft drinks mean carbonated drinks.

1

The Soft Drink Industry consists of establishments primarily engaged in man,ufacturing nonalcoholic, carbonated beverages, mineral waters and concentrates and syrups for the manufacture of carbonated beverages. Establishments primarily engaged in manufacturing fruit juices and non-carbonated fruit drinks are classified in Canned and Preserved Fruit and Vegetable Industry. Principal activities and products:

· Aerated waters

· Carbonated beverages

· Mineral and spring waters

· Soft drink concentrates and syrup

· Soft drink preparation carbonating

Soft drinks are enormously popular beverages consisting primarily of carbonated water, sugar, and flavorings. Nearly 200 nations enjoy the sweet, sparkling soda with an annual consumption of more than 34 billion gallons. Soft drinks rank as America's favorite beverage segment, representing 25% of the total beverage market. In the early 1990s per capita consumption of soft drinks in the U.S. was 49 gallons, 15 gallons more than the next most popular beverage, water.

The roots of soft drinks extend to ancient times. Two thousand years ago Greeks and Romans recognized the medicinal value of mineral water and bathed in it for relaxation, a practice that continues to the present. In the late 1700s Europeans and Americans began drinking the sparkling mineral water for its reputed therapeutic benefits. The first imitation mineral water in the U.S. was patented in 1809. It was called "soda water" and consisted of water and sodium bicarbonate mixed with acid to add effervescence. Pharmacists in America and Europe experimented with myriad ingredients in the hope of finding new remedies for various ailments. Already the flavored soda waters were hailed as brain tonics for curing headaches, hangovers, and nervous afflictions.

Pharmacies equipped with "soda fountains" featuring the medicinal soda water soon developed into regular meeting places for local populations. Flavored soda water gained popularity not only for medicinal benefits but for the refreshing taste as well. The market expanded in the 1830s when soda water was first sold in glass bottles.

Filling and capping the gaseous liquid in containers was a difficult process until 1850, when a manual filling and corking machine was successfully designed. The term "soda pop" originated in the 1860s from the popping sound of escaping gas as a soda bottle was opened.

Until the 1890s soft drinks were produced manually, from blowing bottles individually to filling and packaging. During the following two decades automated machinery greatly increased the productivity of soft drink plants. Probably the most important development in bottling technology occurred with the invention of the "crown cap" in 1892, which successfully contained the carbon dioxide gas in glass bottles. The crown cap design endured for 70 years.

The advent of motor vehicles spawned further growth in the soft drink industry. Vending machines, serving soft drinks in cups, became regular fixtures at service stations across the country. In the late 1950s aluminum beverage cans were introduced, equipped with convenient pull-ring tabs and later with stay-on tabs. Light-weight and break-resistant plastic bottles came into use in the 1970s, though it was not until 1991 that the soft drink industry used plastic PET (polyethylene terephthalate) on a wide scale.

As flavored carbonated beverages gained popularity, manufacturers struggled to find an appropriate name for the drinks. Some suggested "marble water," "syrup water," and "aerated water." The most appealing name, however, was "soft drink," adapted in the hopes that soft drinks would ultimately supplant the "hard liquor" market. Although the idea never stuck, the term soft drink did.

Within the soft drink sector, carbonated soft drinks (CSD) continue to dominate the market, encompassing traditional flavored beverages as well as sugar- and caffeine-free drinks, which have soared in popularity. Simultaneously, manufacturers are focusing on innovation in order to maintain growth. New product categories are emerging swiftly and many ate already consolidating, as consumer demand continues to shift toward healthier products, such as bottled water, juices and juice drinks, sport drinks, ready-to-drink teas, and functional beverages.

In practical terms, there are four areas on which companies in the soft drink business need to focus:

Revenue protection and enhancement - for example, as driven by product and packaging innovation, differentiated quality, improved product availability, and better management of customer relationships

Cost reduction/margin improvement - for example, through improved operational efficiency, lower labor costs, reduced waste and the capture of operational synergies from acquisitions

Improved asset utilization - for example, through reduced inventory levels of soft drinks held in cold storage and faster turnaround of re-usable transit packaging in the supply chain

Regulatory/assurance - for example, through demonstrating retailer assurance schemes and assisting trade customers in quality by participating in achieving full compliance with new traceability legislation.

MANUFACTURING PROCESS

Clarifying the water

1. The quality of water is crucial to the success of a soft drink. Impurities, such as suspended particles, organic matter, and bacteria, may degrade taste and color. They are generally removed through the traditional process of a series of coagulation, filtration, and chlorination. Coagulation involves mixing a gelatinous precipitate, or floc (ferric sulphate or aluminum sulphate), into the water. The floc absorbs suspended particles, making them larger and more easily trapped by filters. During the clarification process, alkalinlty must be adjusted with an addition of lime to reach the desired pH level.

Filtering, Sterilizing, and De Chlorinating the water

2 .The clarified water is poured through a sand filter to remove fine particles of floc. The water passes through a layer of sand and courser beds of gravel to capture the particles.

3. Sterilization is necessary to destroy bacteria and organic compounds that might spoil the water's taste or color. The water is pumped into a storage tank and is dosed with a small amount of free chlorine. The chlorinated water remains in the storage tank for about two hours until the reaction is complete.

4. Next, an activated carbon filter de chlorinates the water and removes residual organic matter, much like the sand filter. A vacuum pump de-aerates the water before it passes into a dosing station.

Mixing the ingredients

5. The dissolved sugar and flavor concentrates are pumped into the dosing station in a predetermined sequence according to their compatibility. The ingredients are conveyed into batch tanks where they are carefully mixed; too much agitation can cause unwanted aeration. The syrup may be sterilized while in the tanks, using ultraviolet radiation or flash pasteurization, which involves quickly heating and cooling the mixture. Fruit based syrups generally must be pasteurized

6. The water and syrup are carefully combined by sophisticated machines, called proportioners, which regulate the flow rates and ratios of the liquids. The vessels are pressurized with carbon dioxide to prevent aeration of the mixture.

Carbonating the beverage

7. Carbonation is generally added to the finished product, though it may be mixed into the water at an earlier stage. The temperature of the liquid must be carefully controlled since carbon dioxide solubility increases as the liquid temperature decreases. Many carbonators are equipped with their own cooling systems. The amount of carbon dioxide pressure used depends on the type of soft drink. For instance, fruit drinks require far less carbonation than mixer drinks, such as tonics, which are meant to be diluted with other liquids. The beverage is slightly over-pressured with carbon dioxide to facilitate the movement into storage tanks and ultimately to the filler machine.

Filling and Packaging

8. The-finished product is transferred into bottles or cans at extremely high flow rates. The containers are immediately sealed with pressure-resistant closures, either tinplate or steel crowns with corrugated edges, twist offs, or pull tabs.

9. Because soft drinks are generally cooled during the manufacturing process, they must be brought to room temperature before labeling to prevent condensation from ruining the labels. This is usually achieved by spraying the containers with warm water and drying them. Labels are then affixed to bottles to provide information about the brand, ingredients, shelf life, and safe use of the product. Most labels are made of paper though some are made of a plastic film. Cans are generally pre-printed with product information before the filling stage.

10. Finally, containers are packed into cartons or trays which are then shipped in larger pallets or crates to distribute

SALES STRATEGY

The all India production of aerated soft drinks is about 900 crore bottles per year, of which the production of carbonated soft drinks is about 70% i.e. 630 crore bottles. The per capita consumption of carbonated drinks is about 4 bottles per year, which is low compared to other developing countries such as Pakistan -13, Bangladesh - 8, Egypt - 3, and extremely low compared to USA where it is 350 bottles. Hence there is considerable potential for consumption to grow. Based on the average per capita consumption of 4 bottles and considering the population of 30 crore in the North-India region, the demand for aerated water drinks is estimated at 15.40 crore bottles per year. The market is dominated by brands of leading all India companies such as Coca-Cola, Pepsi, Parle. Every State has its own local brands which have their own market. There are two to five local brands, which have a good production. There appears to be scope for 2 or 3 units to be set up.

Especially in the season time the supply of the Branded Soft Drinks is not cop with the demand of the area. In this scenario the local players or local brand takes the advantages of high demand and supply gap and make their brand name popular among their area. The Main (lSP of this unit to sell the Soft drinks in Pet Bottles, not in Glass Bottles.

The Main USP of this unit to sell the Soft drinks in Pet Bottles, not in Glass Bottles

LOCAL BRANDS SUCCESS IN COLD DRINKS

Cold drink maker Kalimark whose "Bovonto" brand commands remarkable loyalty in Tamil Nadu, has held on to its price, and actually sold at a premium to Pepsi and Coke, even at the height of price wars. Besides letting the target consumer's lifestyle guide their strategy, many regional brands focus on their unique strengths.

In Gujarat, regional beverage brand "Sosyo" too is looking to expand, and not just in the domestic market. It is also eyeing the UK and US markets. Regional brands do not operate in a parallel universe; they have much in common with high-profile national rivals. They use the same distribution channels as national players, a company that specializes in rural and smalltown marketing understand and know their ability to service and fill a local need more effectively.

Other Famous Local Brands in Cold Drinks

· RCC Cola

· Jayanti

· City Cola

· Xylta

· Avoca

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VALUATION REPORT

GENERAL DETAILS

Purpose for which Valuation is made

Assessment of Value of Property

Date on which Valuation is made

11.11.2014

Name of the Owner/ Owners

Krishna Foods and Beverages Industries

Through its Partners

Mr. Shyam Sunder Singh S/o Mr. Devi Singh

Mr. Manoj Kumar Maheshwari S/o Mr. Mr. Mahesh Kumar Maheshwari

Mr. Amit Kumar S/o Mr. Chandra Pal Singh

Mr. Dushyant Sharma S/o Mr. Devendra Kumar Sharma

Mrs. Misha Sharma W/o Mr. Devendra Kumar Sharma

If the property is under joint ownership/ co-ownership, share of each such owner are the shares undivided?

Joint Ownership

Brief Description of the Property

Boundaries

East: 18.8 Mt. Wide Road No.17

West: Plot No. F-342

North: Others Land

South: Plot No. E-140

Land Area: 1115.70 Sq. Mt.

Side

49.50 Mt.

28.80 Mt.

35.22 Mt.

28.50 Mt.

Location, Street and Ward No.

Plot No. E-141, Situated at UPSIDC, Tala Nagri, Sector-I, Ramghat Road, Tehsil Koil, District Aligarh, Uttar Pradesh, India

Survey/ Plot No.

Plot No. E-141, Sector-I

Is the property situated in the Residential/ Commercial/ Mixed Area/ Industrial area?

Industrial Area

Classification of Locality – High Class/ Middle Class/ Poor Class

Middle Class

Proximity to civic Amenities like Schools, Hospitals, Offices, Markets, cinema, etc.

With 3 K.M. Range

Means and proximity to surface communication by which the locality is served

Ramghat Road

Area of land supported by documentary proof, dimensions and physical features

Yes

Is it leasehold, the name of lesser/ lessee, nature of lease, dates of commencement and termination of renewal of lease

(i) Initial Premium

(ii) Ground rent payable per annum

(iii) Unearned increase payable to the lessor in the event of sale or transfer

Leasehold

Is there restrictive covenant to use of land

NA

Are there any agreements of easements?

NA

Does the land fall in an area included in any Town Planning Scheme or any Development Plan of Government or any statutory body? If so, give particulars

NA

Has any contribution been made towards development or is any demand for such contributions still outstanding?

NA

Has the whole or part of the land been notified for acquisition by government or any statutory? Give the date of the notification.

NA

(a) Is the building owner occupied / tenanted/ both

(b) If Party Owner-Occupied, Specify Portion and Extent of Area under Owner Occupation

NA

What is the Floor Space Index permissible and percentage actually utilized?

NA

(i) Names of tenant/ lessees/ licensees, etc.

(ii) Portion in their occupation

(iii) Monthly or annual rent/ compensation/ license fee, etc. paid by each

(iv) Gross amount received for the whole property

NA

Are any of the occupants related to or close business associates, of the owner?

NA

Is separate amount being recovered for the use of fixtures like fans, geyser, refrigerators, cooking ranges, built-in wardrobes, etc. or for service charges?

NA

Give details of water and electricity charges, if any, to be borne by the owner

NA

Has the tenant to bear the whole or part of the cost of repairs and maintenance?

NA

If a lift is installed, who has to bear the cost of maintenance and operation owner or tenant?

NA

If a pump is installed, who has to bear the cost of maintenance and operation - owner or tenant?

NA

Who has to bear the cost of electricity charges for lighting of common space like entrance hall, stairs, passages, compound, etc. – owner or tenant?

NA

What is the amount of property tax? Who is to bear it? Give details with documentary proof

NA

Is the building insured? If so, give the policy no., amount for which it is insured and the annual premium

NA

Is there any dispute between landlord and tenant regarding rent pending in a court of law?

NA

Has any standard rent been fixed for the premises under any law relating to the control or rent?

NA

Give instances of sale immovable property in the locality on a separate Sheet, including the name and address of the Property, Registration No., Sale Price and Area of Land Sold

Market Survey

Land and Building Method

Land rate proposed in this valuation

Rs. 8,000.00 Per Sq. Mt. (Market Rate)

If sale instance are not available, are not relied upon the basis or arriving out land rate

Market Survey

(Rs. 8,000.00 per Sq. Mt.)

(Circle Rate of Land)

VALUATION OF LAND

A. PRE STAMP DUTY RATE:

The Distt. Magistrate, Aligarh (U.P.) Stamp (Valuation of Property/ Assets) which is effective from 31.07.2014 has fixed the Stamp Duty Rate for the property are Site at Plot No. E-141, Situated at UPSIDC, Tala Nagri, Sector-I, Ramgarh Road, Tehsil Koil, District Aligarh. Locality has fixed as Rs. 8,000/- per Sq. Mt. for the Stamp Duty is to payed during the time of executing the registered sale deed non agricultural land in this area. According the value of 1115.70 Sq. Mt. land at stamp duty rate of Rs. 8,000/- Sq. Mt.

Cost of Land	Rs. 8,000 Per Sq. Mt. x 1115.70 Sq. Mt.
	Rs. 8.926 Millions

B. AS PER MARKET RATE:

The abadi land with staff on dated 09.01.2014 it is Site at Plot No. E-141, Situated at UPSIDC, Tala Nagri, Sector-I, Ramghat Road, Tehsil Koil, District Aligarh, On Comaparison during inspection, present prevailing fair value of the land of the property with surrounding vicinity, its minimum cost comes to Rs. 7,500.00 per Sq. Mt. and Maximum cost may vary upto Rs. 8,500.00 per Sq. Mt., with the passage of times, Hence, the minimum distinct value of the property land has been taken Rs. 8,000.00 Per Sq. Mt. There is no other property sold in the vicinity and the value of the particular land is assured to rise up with passage of time

Plot Area	1115.70 Sq. Mt.
Present Market Rateof this locality	Rs. 8,000.00 Per Sq. Mt.
Therefore, the value of the land	Plot Area x Present Prevailing Fair Market Rate
	1115.70 Sq. Mt. x Rs. 8,000.00 per Sq. Mt.
Total	Rs. 8.926 Millions

COST OF BUILDING STRUCTURE

Foundation work of Factory Area (L.S.) and R.C.C. Pillar and Superstructure Work

Rs. 1.700 Millions

ABSTRACT OF VALUE

PART	Description	Value as per GLR	Value as per PMR
A.	Land	Rs. 8.926 Millions	Rs. 8.926 Millions
B.	Building	--	Rs. 1.700 Millions
	Total	Rs. 8.926 Millions	Rs. 10.626 Millions

DETALS OF IMMOVABLE PROPERTY FOR INSTANCE OF SALE IN THE LOCALITY INCLUDING THE NAME AND ADDRESS OF THE PROPERTY REG. NO. SALE PRICE

Valuation of Immovable Property No.	Plot No. E-141, Situated at UPSIDC, Tala Nagri, Sector-I, Ramghat Road, Tehsil Koil, District Aligarh, Uttar Pradesh, India
Name of Owner/ Owners	Krishna Foods and Beverages Industries Through its Partners Mr. Shyam Sunder Singh S/o Mr. Devi Singh Mr. Manoj Kumar Maheshwari S/o Mr. Mr. Mahesh Kumar Maheshwari Mr. Amit Kumar S/o Mr. Chandra Pal Singh Mr. Dushyant Sharma S/o Mr. Devendra Kumar Sharma Mrs. Misha Sharma W/o Mr. Devendra Kumar Sharma
Plot Area	1115.70 Sq. Mt.
Market Value of Flat Property	Rs. 10.626 Millions
Distress Sale Value of Flat	Rs. 9.563 Millions
Registration Value of Flat	Rs. 8.926 Millions

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VALUATION REPORT

GENERAL DETAILS

Purpose for which Valuation is made

Financial Loan/ Limits/ Security for Land and Building

Date on which Valuation is made

11.11.2014

Name of the Owner/ Owners

Mr. Manoj Kumar Maheshwari S/o Mr. Mahesh Kumar Maheshwari

R/o H. No. M-15, Vikram Colony, Ramghat Road, Aligarh, Uttar Pradesh, India

If the property is under joint ownership/ co-ownership, share of each such owner are the shares undivided?

Single Ownership

Brief Description of the Property

East

West

North

South

Flat Area

Flat No. C-01

Property of Mr. Neeraj Verma

Balcony thereafter Rasta 20’ Wide

Life Loby, Stair and Lift

108.00 Sq. Mt.

Location, Street and Ward No.

Flat No. C-02, at IIIrd Floor in RASIK APARTMENT, situated Ganga Jawahar Colony, Ramghat Road, Per. And The. Koil, District Aligarh, Uttar Pradesh, India

Survey/ Plot No.

Flat No. C-02.

Is the property situated in the Residential/ Commercial/ Mixed Area/ Industrial area?

Residential Area

Classification of Locality – High Class/ Middle Class/ Poor Class

Middle Class

Proximity to civic Amenities like Schools, Hospitals, Offices, Markets, cinema, etc.

Within Range

Means and proximity to surface communication by which the locality is served

By Ramghat Road

Area of land supported by documentary proof, dimensions and physical features

Yes

Is it leasehold, the name of lesser/ lessee, nature of lease, dates of commencement and termination of renewal of lease

(i) Initial Premium

(ii) Ground rent payable per annum

(iii) Unearned increase payable to the lessor in the event of sale or transfer

Freehold

Is there restrictive covenant to use of land

NA

Are there any agreements of easements?

NA

Does the land fall in an area included in any Town Planning Scheme or any Development Plan of Government or any statutory body? If so, give particulars

Yes

Has any contribution been made towards development or is any demand for such contributions still outstanding?

NA

Has the whole or part of the land been notified for acquisition by government or any statutory? Give the date of the notification.

NA

(a) Is the building owner occupied / tenanted/ both

Occupied by Owner

What is the Floor Space Index permissible and percentage actually utilized?

1.5, 100%

(i) Names of tenant/ lessees/ licensees, etc.

(ii) Portion in their occupation

(iii) Monthly or annual rent/ compensation/ license fee, etc. paid by each

(iv) Gross amount received for the whole property

NA

Are any of the occupants related to or close business associates, of the owner?

NA

Is separate amount being recovered for the use of fixtures like fans, geyser, refrigerators, cooking ranges, built-in wardrobes, etc. or for service charges?

Yes

Give details of water and electricity charges, if any, to be borne by the owner

Owner

Has the tenant to bear the whole or part of the cost of repairs and maintenance?

Owner

If a lift is installed, who has to bear the cost of maintenance and operation owner or tenant?

By Owner

If a pump is installed, who has to bear the cost of maintenance and operation - owner or tenant?

Owner

Who has to bear the cost of electricity charges for lighting of common space like entrance hall, stairs, passages, compound, etc. – owner or tenant?

Owner

What is the amount of property tax? Who is to bear it? Give details with documentary proof

NA

Is the building insured? If so, give the policy no., amount for which it is insured and the annual premium

NA

Is there any dispute between landlord and tenant regarding rent pending in a court of law?

NA

Has any standard rent been fixed for the premises under any law relating to the control or rent?

NA

Give instances of sale immovable property in the locality on a separate Sheet, including the name and address of the Property, Registration No., Sale Price and Area of Land Sold

Market Survey

Land and Building Method

Land rate proposed in this valuation

Rs. 30,000 per Sq. Mt. (Market Rate)

If sale instance are not available, are not relied upon the basis or arriving out land rate

As per Market Survey

(Rs. 15,000/- Per Sq. Mt.) + 10%

Extra for two side road

Year of commencement of construction and year of completion

Year 2013

What was the method of construction by contract/ by employing labour directly/ both?

Contract

For items of work done on contract, produce copies of agreements

Details are available

For items of work done by engaging labour directly, give basic rates of materials and labour supported by documentary proof

Details are available

TECHNICAL DETAILS

No of Floors and Height of Each Floor

Multy Storey Apartment Ht. of each 10’ each floor

Plinth Area floor-wise (As per IS: 3861-1966)

108.00 Sq. Mt.

Year of Construction

Year 2013

Estimated Future Life

74 Years (Total Life 75 Years)

Type of Construction – Load Bearing Walls/ RCC Frames/ Steel Frames

RCC Framed/ Load Bearing Walls

Type of Foundations

Bricks Masonary laid in Cement Sand and Mortar

Walls :

a) Basement and Plinth

b) Ground Floor

c) 2^nd and 3^rd Floor

d) 4^th Floor

NA

NA

9’ thick duly plastered with Distempered

NA

Partitions

NA

Door and Windows (Floor-Wise)

a) Ground Floor

b) 1^st Floor

c) 2^nd and 3^rd Floor etc.

d) 4^TH Floor

NA

NA

Angle Iron Chaukhat and Windows frame and plywood doors and wooden windows

NA

Flooring (Floor-Wise)

a) Ground Floor

b) 1^st Floor

c) 2^nd Floor

d) 3^rd Floor

NA

NA

NA

Tiles Flooring

Finishing (Floor-Wise)

a) Ground Floor

b) 1^st Floor

c) 2^nd and 3^rd Floor

d) 4^th Floor

NA

NA

Yes

NA

Roofing and Terracing

R.C.C Slab with P.O.P.

Special architectural or decorative features, if any

Yes

(i) Internal Wiring – Surface or Conduit

(ii) Class of fitting – Superior/ Ordinary/ Poor

Conduit

Superior

Sanitary Installations

i) No. of Water Closets

ii) No. of Lavatory Basin

iii) No. of Uninals

iv) No. of Sinks

v) No. of Bath Tubs

vi) No. Bidets

vii) No. of Geysers

Class of Fittins

Superiors/ Colored/ White or Ordinary

4

2

2

1

NA

NA

NA

Ordinary

Compound Wall

(i) Height andLength

(iii) Type of Construction

NA

NA

No. of Lifts and Capacity

Yes, 6 Person

Underground Pump – Capacity and Type of Construction

Compound

Over-Head Tank

i) Where Locate

ii) Capacity

iii) Type of Construction

On the Roof

More Capacity

R.C.C Tank

Pumps No. and their horse power

0.5 hp

Roads and paving within the COMPOUND, Approximate area and Type of Paving

Road

Sewage, if septic tank provided No. of Capacity

Septic Tank

ANALYSIS

(A) As per Circle Rate Basis

Undivided Flat Area	Total Area x Flat Area ------------------------------- Total Covered Area
	501.61 Sq. Mt. x 108.00 Sq. Mt. ------------------------------------------- 1732.68 Sq. Mt.
	31.26 Sq. Mt.
Circle Rate of Land	Rs. 16500.00 Per Sq. Mt.
	31.26 Sq. Mt. x Rs. 16,500.00
Value of Undivided Flat Area	Rs. 0.532 Million
Total Flat Area	108.00 Sq. Mt.
Circle Rate Construction of Flat	Rs. 16,800.00 Per Sq. Mt.
Value of Flat as per Circle Rate	108.00 Sq. Mt. x Rs. 16,800.00
	Rs. 1.814 Millions
Total Value of Un. Flat Area + Flat Area	Rs. 0.532 Million + Rs. 1.814 Millions
	Rs. 2.346 Millions
Add 10% Common Charges	Rs. 0.235 Million
Total Value of Flat as per Circle Rate	Rs. 2.581 Millions

(B) As per Market Rate Basis

Undivided Flat Area	Total Area x Flat Area ------------------------------ Total Covered Area
	501.61 Sq. mt. x 108.00 Sq. mt. ------------------------------------------- 1732.68 Sq. mt.
	31.26 Sq. Mt.
Market Rate of Land	Rs. 0.030 Million
	31.26 Sq. mt. x Rs. 30,000.00 Per Sq. mt.
Value of Undivided Flat Area	Rs. 0.968 Millions
Total Flat Area	108.00 Sq. Mt.
Market Rate Construction of Flat	Rs. 17,000.00 per Sq. Mt.
Value of Flat as per Market Rate	108.00 Sq. Mt. x Rs. 17,000.00 per Sq. Mt.
	Rs. 1.836 Millions
Total Value of Un. Flat Area + Flat Area	Rs. 0.968 Million + Rs. 1.836 Millions
	Rs. 2.804 Millions
Add 15% Common Charges	Rs. 0.420 Million
Total Value of Flat as per Market Rate	Rs. 3.224 Millions

ABSTRACT OF VALUE

PART	Description	Value as per GLR	Value as per PMR
A.	Flat	Rs. 2.581 Millions	Rs. 3.224 Millions
B.	Additional Interior Work	--	Rs. 1.611 Millions
	Total	Rs. 2.581 Millions	Rs. 4.835 Millions

DETALS OF IMMOVABLE PROPERTY FOR INSTANCE OF SALE IN THE LOCALITY INCLUDING THE NAME AND ADDRESS OF THE PROPERTY REG. NO. SALE PRICE

Valuation of Immovable Property No.	Flat No. C-02, at IIIrd Floor in “RASIK APARTMENT”, Situated at Ganga Jawahar Colony, Ramghat Road, Per. And Teh. Koi., District Aligarh, Uttar Pradesh, India
Name of Owner/ Owners	Mr. Manoj Kumar Maheshwari S/o Mr. Mahesh Kumar Maheshwar R/o H.No. M-15, Vikram Colony, Ramghat Road, Aligarh, Uttar Pradesh, India
Plot Area	108.00 Sq. Mt.
Market Value of Flat Property	Rs. 4.835 Millions
Realizable Sale Value of Flat	Rs. 4.352 Millions
Registration Value of Flat	Rs. 2.581 Millions

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VALUATION REPORT

GENERAL DETAILS

Purpose for which Valuation is made

Financial Loan/ Limits/ Security for Land and Building

Assessment of Value of Property

Date on which Valuation is made

11.11.2014

Name of the Owner/ Owners

Krishna Foods and Beverages Industries

Through its Partners

Mr. Shyam Sunder Singh S/o Mr. Devi Singh

Mr. Manoj Kumar Maheshwari S/o Mr. Mr. Mahesh Kumar Maheshwari

Mr. Amit Kumar S/o Mr. Chandra Pal Singh

Mr. Dushyant Sharma S/o Mr. Devendra Kumar Sharma

Mrs. Misha Sharma W/o Mr. Devendra Kumar Sharma

If the property is under joint ownership/ co-ownership, share of each such owner are the shares undivided?

Joint Ownership

Brief Description of the Property

Boundaries

East: Plot No. F-81

West: Plot No. F-83

North: Road 18 Mt. Wide

South: Plot No. F-37

Land Area: 200.00 Sq. Mt.

Side

20.00 Mt.

20.00 Mt.

10.00 Mt.

10.00 Mt.

Location, Street and Ward No.

Plot No. F-82, Situated at UPSIDC, Tala Nagri, Sector-I, Ramghat Road, Tehsil Koi., District Aligarh, Uttar Pradesh, India

Survey/ Plot No.

Plot No. F-82, Sector-I

Is the property situated in the Residential/ Commercial/ Mixed Area/ Industrial area?

Industrial Area

Classification of Locality – High Class/ Middle Class/ Poor Class

Middle Class

Proximity to civic Amenities like Schools, Hospitals, Offices, Markets, cinema, etc.

With 3 K.M. Range

Means and proximity to surface communication by which the locality is served

Ramghat Road

Area of land supported by documentary proof, dimensions and physical features

Yes

Is it leasehold, the name of lesser/ lessee, nature of lease, dates of commencement and termination of renewal of lease

(i) Initial Premium

(ii) Ground rent payable per annum

(iii) Unearned increase payable to the lessor in the event of sale or transfer

Leasehold

Is there restrictive covenant to use of land

NA

Are there any agreements of easements?

NA

Does the land fall in an area included in any Town Planning Scheme or any Development Plan of Government or any statutory body? If so, give particulars

NA

Has any contribution been made towards development or is any demand for such contributions still outstanding?

NA

Has the whole or part of the land been notified for acquisition by government or any statutory? Give the date of the notification.

NA

(a) Is the building owner occupied / tenanted/ both

(b) If Party Owner-Occupied, Specify Portion and Extent of Area under Owner Occupation

NA

What is the Floor Space Index permissible and percentage actually utilized?

NA

(i) Names of tenant/ lessees/ licensees, etc.

(ii) Portion in their occupation

(iii) Monthly or annual rent/ compensation/ license fee, etc. paid by each

(iv) Gross amount received for the whole property

(b) If Party Owner-Occupied, Specify Portion and Extent of Area under Owner Occupation

Are any of the occupants related to or close business associates, of the owner?

NA

Is separate amount being recovered for the use of fixtures like fans, geyser, refrigerators, cooking ranges, built-in wardrobes, etc. or for service charges?

NA

Give details of water and electricity charges, if any, to be borne by the owner

NA

Has the tenant to bear the whole or part of the cost of repairs and maintenance?

NA

If a lift is installed, who has to bear the cost of maintenance and operation owner or tenant?

NA

If a pump is installed, who has to bear the cost of maintenance and operation - owner or tenant?

NA

Who has to bear the cost of electricity charges for lighting of common space like entrance hall, stairs, passages, compound, etc. – owner or tenant?

NA

What is the amount of property tax? Who is to bear it? Give details with documentary proof

NA

Is the building insured? If so, give the policy no., amount for which it is insured and the annual premium

NA

Is there any dispute between landlord and tenant regarding rent pending in a court of law?

NA

Has any standard rent been fixed for the premises under any law relating to the control or rent?

NA

Give instances of sale immovable property in the locality on a separate Sheet, including the name and address of the Property, Registration No., Sale Price and Area of Land Sold

Market Survey

Land and Building Method

Land rate proposed in this valuation

Rs. 8,000.00 Per Sq. Mt. (Market Rate)

If sale instance are not available, are not relied upon the basis or arriving out land rate

Market Survey

(Rs. 8,000.00 per Sq.Mt.)

(Circle Rate of Land)

Year of commencement of construction and year of completion

Year 2010

What was the method of construction by contract/ by employing labour directly/ both?

Both

For items of work done on contract, produce copies of agreements

Details not Available

For items of work done by engaging labour directly, give basic rates of materials and labour supported by documentary proof

Details not Available

TECHNICAL DETAILS

No of Floors and Height of Each Floor

Triple Storey, Height of Basement – 10’

Ground Floor Roof-11’-0’’, First Floor-10’

Plinth Area floor-wise (As per IS: 3861-1966)

Basement - 160.00 Sq. Mt.

Ground Floor – 160.00 Sq. Mt.

First Floor – 150.00 Sq. Mt.

Year of Construction

Year 2010

Estimated Future Life

71 Years, (Total Life 75 Years)

Type of Construction – Load Bearing Walls/ RCC Frames/ Steel Frames

R.C.C Framed/ Load Bearing Walls

Type of Foundations

Load Bearing

Walls :

a) Basement and Plinth

b) Ground Floor

c) 1^st Floor and 2^nd Floor

9” thick brick wall dully plastered and White Wash

9” thick brick wall dully plastered and White Wash

9” thick brick wall dully plastered and White Wash

Partitions

NA

Door and Windows (Floor-Wise)

a) Basement

b) Ground Floor

c) 1^st Floor

d) All Floor

M.S. Gate

Angle Iron Chaukhat and Plywood Doors

Angle Iron Chaukhat and Plywood Doors

NA

Flooring (Floor-Wise)

Basement

Ground Floor

1^st Floor

2^nd Floor, etc.

P.C.C. Flooring

P.C.C. Flooring

P.C.C. Flooring

NA

Finishing (Floor-Wise)

a) Ground Floor

b) All Floor

Yes

NA

Roofing and Terracing

R.C.C. Slab

Special architectural or decorative features, if any

NA

(i) Internal Wiring – Surface or Conduit

(ii) Class of fitting – Superior/ Ordinary/ Poor

Conduit

Superior

Sanitary Installations

i) No. of Water Closets

ii) No. of Lavatory Basin

iii) No. of Urinals

iv) No. of Sinks

v) No. of Bath Tubs

vi) No. Bidets

vii) No. of Geysers

Class of Fittings

Superiors/ Colored/ White or Ordinary

5

1

1

NA

NA

NA

NA

Superior

Compound Wall

(i) Height and Length

(iii) Type of Construction

NA

NA

No. of Lifts and Capacity

NA

Underground Pump – Capacity and Type of Construction

Submersible Pump

Over-Head Tank

i) Where Locate

ii) Capacity

iii) Type of Construction

Top of Roof

Nos. One, 1000 Lt

P.V.C.

Pumps No. and their horse power

1.0 H.P.

Roads and paving within the COMPOUND, Approximate area and Type of Paving

Road

Sewage, if septic tank provided No. of Capacity

Septic Tank

VALUATION OF LAND

A. PRE STAMP DUTY RATE:

The District Magistrate, Aligarh (U.P.) Stamp (Valuation of Property/ Assets) which is effective from 31.07.2014 has fixed the Stamp Duty Rate for the property are Plot No. F-82, Situated at UPSIDC, Tala Nagri, Sector-I. Ramghat Road, Tehsil Koil, District, Aligarh. Locality has fixed as Rs. 8,000/- per Sq. Mt. for the Stamp Duty is to be payed during the time of executing the registered sale deed non agricultural land in this area. Accordingly the value of 200.00 Sq. Mt. land at stamp duty rate of Rs. 8,000/- Sq. Mt.

Cos of Land	Rs. 8,000.00 Per Sq. Mt. x 200.00 Sq. Mt.
	Rs. 1.600 Millions

B. AS PER MARKET RATE

The abadi land with staff on dated 09.11.2014 it is Plot No. F-82, Situated at UPSIDC, Tala Nagri, Sector-I, Ramghat Road, Tehsil Koil, District Aligarh. On comparison during inspection present prevailing fair value of the land of the property with surrounding vicinity, its minimum cost comes to Rs. 7,500.00 Sq. Mt. and Maximum cost may vary upto Rs. 8,500.00 per Sq. Mt., with the passage of times. Hence, the minimum distinct value of the property land has been taken Rs. 8,000.00 Per Sq. Mt. There is no other property sold in the vicinity and the value of the particular land is assured to rise up with passage of time.

Plot Area	200.00 Sq. Mt.
Present Market rateof this locality	Rs. 8,000.00 per Sq. Mt.
Therefore, the value of the land	Plot Area x Present Prevailing Fair Market Rate
	200.00 Sq. Mt. x Rs. 8,000.00 per Sq. Mt.
Total	Rs. 1.600 Millions

C. COST OF BUILDING STRUCTURE: (AS PER CIRCLE RATE BASIS)

Total Area

Covered Area	470.00 Sq. Mt.
Replacement Rate	Rs. 10,000.00 Per Sq. Mt.
Replacement Value	Rs. 10,000.00 x 470.00 Sq. Mt.
	Rs. 4.700 Millions

D. COST OF BUILDING STRUCTURE: (AS PER MARKET RATE BASIS)

BASEMENT
Covered Area	1722.00 Sq. Ft.
Replacement Rate	Rs. 1050.00 Per Sq. Ft.
Replacement Value	Rs. 1050.00 x 1722.00 Sq. Ft.
	Rs. 1.808 Millions
GROUND FLOOR
Covered Area	1722.00 Sq. Ft.
Replacement Rate	Rs. 1100.00 per Sq. Ft.
Replacement Value	Rs. 1100.00 x 1722.00 Sq. Ft.
	Rs. 1.894 Millions
FIRST FLOOR
Covered Area	1615.00 Sq. Ft.
Replacement Rate	Rs. 1000.00 per Sq. Ft.
Replacement Value	Rs. 1000.00 x 1615.00 Sq. Ft.
	Rs. 1.615 Millions

Total Cost of Construction

Rs. 5.317 Millions

Services

Water Fitting	Rs. 0.055 Million
Electricity Fitting	Rs. 0.045 Million
Main Gate	Rs. 0.025 Million
Misc. Work	Rs. 0.017 Million
Total	Rs. 0.142 Million

ABSTRACT OF VALUE

PART	Description	Value as per GLR	Value as per PMR
A	Land	Rs.1.600 Millions	Rs. 1.600 Millions
B	Building	Rs. 4.700 Millions	Rs. 5.317 Millions
C	Services	--	Rs. 0.142 Million
	Total	Rs. 6.300 Millions	Rs. 7.059 Millions

DETALS OF IMMOVABLE PROPERTY FOR INSTANCE OF SALE IN THE LOCALITY INCLUDING THE NAME AND ADDRESS OF THE PROPERTY REG. NO. SALE PRICE

Valuation of Immovable Property No.	Plot No. F-82, Situated at UPSIDC, Tala Nagri, Sector-I, Ramghat Road, Tehsil Koi., District Aligarh, Uttar Pradesh, India
Name of Owner/ Owners	Krishna Foods and Beverages Industries Through its Partners Mr. Shyam Sunder Singh S/o Mr. Devi Singh Mr. Manoj Kumar Maheshwari S/o Mr. Mr. Mahesh Kumar Maheshwari Mr. Amit Kumar S/o Mr. Chandra Pal Singh Mr. Dushyant Sharma S/o Mr. Devendra Kumar Sharma Mrs. Misha Sharma W/o Mr. Devendra Kumar Sharma
Plot Area	200.00 Sq. Mt.
Market Value of Flat Property	Rs. 7.059 Millions
Distress Sale Value of Property	Rs. 6.353 Millions
Registration Value of Flat	Rs. 6.300 Millions

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VALUATION REPORT

GENERAL DETAILS

Purpose for which Valuation is made

Financial Loan/ Limits/ Security for Land and Building

Assessment of Value of Property

Date on which Valuation is made

11.11.2014

Name of the Owner/ Owners

Mr. Shyam Sunder Singh S/o Mrs. Devi Singh R/o C-1, Moti Prayag, Garh Road, Near Medical College, Meerut

If the property is under joint ownership/ co-ownership, share of each such owner are the shares undivided?

Single Ownership

Brief Description of the Property

Boundaries

East: Service Lane 12’ Wide

West: Road 30’ Wide

North: Plot No. 393

South: Plot No. 391

Land Area: 333.50 Sq. Mt. or 399.00 Sq. yd.

Side

14.50 Mt.

14.50 Mt.

23.00 Mt.

23.00 Mt.

Location, Street and Ward No.

Plot No. 392, Part of Gata No. 152, Situated at Engineers Colony, Mauza-Asadpur Kyam, Qwarsi Bye Pass Road, Par and Tehsil Koil, District Aligarh, Uttar Pradesh, India

Survey/ Plot No.

Plot No. 392, Part of Gata No. 152

Is the property situated in the Residential/ Commercial/ Mixed Area/ Industrial area?

Residential Area

Classification of Locality – High Class/ Middle Class/ Poor Class

Middle Class

Proximity to civic Amenities like Schools, Hospitals, Offices, Markets, cinema, etc.

Within Range

Means and proximity to surface communication by which the locality is served

By Qwarsi Bye Pass Road Bye Pass Road

Area of land supported by documentary proof, dimensions and physical features

Yes

Is it leasehold, the name of lesser/ lessee, nature of lease, dates of commencement and termination of renewal of lease

(i) Initial Premium

(ii) Ground rent payable per annum

(iii) Unearned increase payable to the lessor in the event of sale or transfer

Freehold

Is there restrictive covenant to use of land

NA

Are there any agreements of easements?

NA

Does the land fall in an area included in any Town Planning Scheme or any Development Plan of Government or any statutory body? If so, give particulars

NA

Has any contribution been made towards development or is any demand for such contributions still outstanding?

NA

Has the whole or part of the land been notified for acquisition by government or any statutory? Give the date of the notification.

NA

Is the building owner occupied / tenanted/ both

Owner Occupied

What is the Floor Space Index permissible and percentage actually utilized?

NA

(i) Names of tenant/ lessees/ licensees, etc.

(ii) Portion in their occupation

(iii) Monthly or annual rent/ compensation/ license fee, etc. paid by each

(iv) Gross amount received for the whole property

NA

Are any of the occupants related to or close business associates, of the owner?

NA

Is separate amount being recovered for the use of fixtures like fans, geyser, refrigerators, cooking ranges, built-in wardrobes, etc. or for service charges?

NA

Give details of water and electricity charges, if any, to be borne by the owner

NA

Has the tenant to bear the whole or part of the cost of repairs and maintenance?

NA

If a lift is installed, who has to bear the cost of maintenance and operation owner or tenant?

NA

If a pump is installed, who has to bear the cost of maintenance and operation - owner or tenant?

NA

Who has to bear the cost of electricity charges for lighting of common space like entrance hall, stairs, passages, compound, etc. – owner or tenant?

NA

What is the amount of property tax? Who is to bear it? Give details with documentary proof

NA

Is the building insured? If so, give the policy no., amount for which it is insured and the annual premium

NA

Is there any dispute between landlord and tenant regarding rent pending in a court of law?

NA

Has any standard rent been fixed for the premises under any law relating to the control or rent?

NA

Give instances of sale immovable property in the locality on a separate Sheet, including the name and address of the Property, Registration No., Sale Price and Area of Land Sold

Market Survey

Land and Building Method

Land rate proposed in this valuation

Rs. 9,500.00 Per Sq. Yd. (Market Rate)

If sale instance are not available, are not relied upon the basis or arriving out land rate

Market Survey

(Rs. 10,000.00 per Sq. Mt.)

(Circle Rate of Land)

VALUATION OF LAND

A. PRE STAMP DUTY RATE:

The District Magistrate, District Aligarh (U.P.) stamp (Valuation of Property/ Assets) which is effective from 31.07.2014 has fixed the Stamp Duty Rate for the property are Site at Plot No. 392, Part of Gata No. 152, Situated at Engineers Colony, Mauza-Asadpur Kyam, Qwarsi Bye Pass Road, Par. And Tehsil Koil, District Aligarh. Locality has fixed as Rs. 10,000/- per Sq. Mt. for the Stamp Duty is to be payed during the time of executing the registered sale deed non agricultural land in this area. According the value of 333.50 Sq. Mt. or 399.00 Sq. Yd . land at stamp duty rate of Rs. 10,000/- Sq. Mt.

Cost of Land	Rs. 10,000.00 Per Sq. Mt. x 333.50 Sq. Mt.
	Rs. 3.335 Millions

B. AS PER MARKET RATE:

The Abadi land with staff on dated 09.11.2014 it is Site at Plot No. 392, Part of Gata No. 152, Situated at Engineers Colony, Mauza-Asadpur Kyam, Qwarsi Bye Pass Road, Par and Tehsil Koil, District Aligarh. On Comparison during inspection, present prevailing fair value of the land of the property with surrounding vicinity, its minimum cost comes to Rs. 9,000.00 per Sq. Yd. and maximum cost may vary upt Rs. 10,000.00 per Sq. Yd., with the passage of times. Hence, the minimum distinct value of the property land has been taken Rs. 9,500.00 Per Sq. Yd. there is no other property sold in the vicinity and the value of the particular land is assured to rise up with passage of time.

Plot Area	333.50 Sq. Mt. or 399.00 Sq. Yd.
Present Market Rateof this locality	Rs. 9.500.00 Per Sq. Yd.
Therefore, the Value of the land	Plot Area x Present Prevailing Fair Market Rate
	399.00 Sq. Yd. x Rs. 9,500.00 per Sq. Yd.
Total	Rs. 3.791 Millions

C. COST OF BUILDING STRUCTURE

BOUNDARY WALL

Rs. 0.250 Million

ABSTRACT OF VALUE

PART	Description	Value as per GLR	Value as per PMR
A	Land	Rs. 3.335 Millions	Rs. 3.791 Millions
B	Boundary Wall	--	Rs. 0.250 Million
	Total		Rs. 4.041 Millions

DETALS OF IMMOVABLE PROPERTY FOR INSTANCE OF SALE IN THE LOCALITY INCLUDING THE NAME AND ADDRESS OF THE PROPERTY REG. NO. SALE PRICE

Valuation of Immovable Property No.	Plot No. 392, Part of Gata No. 152, Situated at Engineers Colony, Mauza-Asadpur Kyam, Qwarsi Bye Pass Road, Par and Tehsil Koil, District Aligarh, Uttar Pradesh, India
Name of Owner/ Owners	Mr. Shyam Sunder Singh S/o Mrs. Devi Singh
Address	R/o C-1, Moti Prayag, Garh Road, Near Medical College, Meerut
Plot Area	334.57 Sq. Mt. or 400.00 Sq. Yd.
Market Value of Flat Property	Rs. 4.041 Millions
Distress Sale Value of Property	Rs. 3.637 Millions
Registration Value of Flat	Rs. 3.335 Millions

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VALUATION REPORT

GENERAL DETAILS

Purpose for which Valuation is made

Financial Loan/ Limits/ Security for Land and Building

Assessment of Value of Property

Date on which Valuation is made

11.11.2014

Name of the Owner/ Owners

Krishna Foods and Beverages Industries

Through its Partners

Mr. Shyam Sunder Singh S/o Mr. Devi Singh

Mr. Manoj Kumar Maheshwari S/o Mr. Mr. Mahesh Kumar Maheshwari

Mr. Amit Kumar S/o Mr. Chandra Pal Singh

Mr. Dushyant Sharma S/o Mr. Devendra Kumar Sharma

Mrs. Misha Sharma W/o Mr. Devendra Kumar Sharma

If the property is under joint ownership/ co-ownership, share of each such owner are the shares undivided?

Joint Ownership

Brief Description of the Property

Boundaries

East: Plot No. F-38

West: Plot No. F-36

North: Plot No. F-82

South: 12 Mt. Wide Road No.33

Land Area: 200.00 Sq. Mt.

Side

20.00 Mt.

20.00 Mt.

10.00 Mt.

10.00 Mt.

Location, Street and Ward No.

Plot No. F-37, Situated at UPSIDC, Tala Nagri, Sector-I, Ramghat Road, Tehsil Koil, District Aligarh, Uttar Pradesh, India

Survey/ Plot No.

Plot No. F-37, Sector-I

Is the property situated in the Residential/ Commercial/ Mixed Area/ Industrial area?

Industrial Area

Classification of Locality – High Class/ Middle Class/ Poor Class

Middle Class

Proximity to civic Amenities like Schools, Hospitals, Offices, Markets, cinema, etc.

With 3 K. M Range

Means and proximity to surface communication by which the locality is served

Ramghat Road

Area of land supported by documentary proof, dimensions and physical features

Yes

Is it leasehold, the name of lesser/ lessee, nature of lease, dates of commencement and termination of renewal of lease

(i) Initial Premium

(ii) Ground rent payable per annum

(iii) Unearned increase payable to the lessor in the event of sale or transfer

Leasehold

Is there restrictive covenant to use of land

NA

Are there any agreements of easements?

NA

Does the land fall in an area included in any Town Planning Scheme or any Development Plan of Government or any statutory body? If so, give particulars

NA

Has any contribution been made towards development or is any demand for such contributions still outstanding?

NA

Has the whole or part of the land been notified for acquisition by government or any statutory? Give the date of the notification.

NA

(a) Is the building owner occupied / tenanted/ both

(b) If Party Owner-Occupied, Specify Portion and Extent of Area under Owner Occupation

NA

What is the Floor Space Index permissible and percentage actually utilized?

NA

(i) Names of tenant/ lessees/ licensees, etc.

(ii) Portion in their occupation

(iii) Monthly or annual rent/ compensation/ license fee, etc. paid by each

(iv) Gross amount received for the whole property

NA

Are any of the occupants related to or close business associates, of the owner?

NA

Is separate amount being recovered for the use of fixtures like fans, geyser, refrigerators, cooking ranges, built-in wardrobes, etc. or for service charges?

NA

Give details of water and electricity charges, if any, to be borne by the owner

NA

Has the tenant to bear the whole or part of the cost of repairs and maintenance?

NA

If a lift is installed, who has to bear the cost of maintenance and operation owner or tenant?

NA

If a pump is installed, who has to bear the cost of maintenance and operation - owner or tenant?

NA

Who has to bear the cost of electricity charges for lighting of common space like entrance hall, stairs, passages, compound, etc. – owner or tenant?

NA

What is the amount of property tax? Who is to bear it? Give details with documentary proof

NA

Is the building insured? If so, give the policy no., amount for which it is insured and the annual premium

NA

Is there any dispute between landlord and tenant regarding rent pending in a court of law?

NA

Has any standard rent been fixed for the premises under any law relating to the control or rent?

NA

Give instances of sale immovable property in the locality on a separate Sheet, including the name and address of the Property, Registration No., Sale Price and Area of Land Sold

Market Survey

Land and Building Method

Land rate proposed in this valuation

Rs. 8,000.00 Per Sq. Mt. (Market Rate)

If sale instance are not available, are not relied upon the basis or arriving out land rate

Market Survery

(Rs. 8,000 per Sq. Mt.)

(Circle Rate of Land)

VALUATION OF LAND

A. PRE STAMP DUTY RATE :

The District Magistrate Aligarh (U.P) stamp (valuation of property/Assets) which is effective from 31.07.2014 has fixed the Stamp Duty Rate for the property are Plot No. F-3 7, Situated at upSIDC, Thrla Nasi, sector- I, Ramghat Road, Teh. Koil, District Aligarh. Locality has fixed as Rs. 8,000/- per sq.mt. for the Stamp Duty is to be payed during the time of executing the registered sale deed non agricultural land in this area. Accordingly the varue of 200.00 sq.mt. land at stamp duty rate of Rs. 8,000/- Sq. Mt.

Cost of Land	Rs. 8,000 per Sq. Mt. x 200.00 Sq. Mt.
	Rs. 1.600 Millions

B. AS PER MARKET RATE:

The abadi land with staff on dated 09.11.2014 it is Plot No. F-37, situated at UPSIDC, Tala Nagri, Sector- I, Ramghat Road, Tehsil Koil, District Aligarh. On comparison during inspection, present prevailing fair value of the land of the property with surrounding vicinity, its minimum cost comes to Rs. 7,500.00 per Sq.mt. and maximum cost may vary upto Rs. 8,500.00 per Sq. mt. with the passage of times. Hence, the minimum distinct value of the property land has been takenRs.9,000.00 per Sq.mt. There is no other property sold in the vicinity and the value of the particular land is assured to rise up with passage of time.

Plot Area	200.00 Sq. Mt.
Present Market rateof this locality	Rs. 8.000.00 Per Sq. Mt.
Therefore, the value of the land	Plot Area x Present Prevailing Fair Market Rate
	200.00 Sq. Mt. x Rs. 8,000.00 per Sq. Mt.
Total	Rs. 1.600 Millions

C. COST OF BUILDING STRUCTURE

BOUNDARY WALL, LET BATH, MAIN GATE (L.S.)

Rs. 0.450 Million

ABSTRACT OF VALUE

PART	Description	Value as per GLR	Value as per PMR
A	Land	Rs. 1.600 Millions	Rs. 1.600 Millions
B	Building	--	Rs. 0.450 Million
	Total	Rs. 1.600 Millions	Rs. 2.050 Millions

DETALS OF IMMOVABLE PROPERTY FOR INSTANCE OF SALE IN THE LOCALITY INCLUDING THE NAME AND ADDRESS OF THE PROPERTY REG. NO. SALE PRICE

Valuation of Immovable Property No.	Plot No. F-37, Situated at UPSIDC, Tala Nagri, Sector-I, Ramghat Road, Tehsil Koil, District Aligarh, Uttar Pradesh, India
Name of Owner/ Owners	Krishna Foods and Beverages Industries Through its Partners Mr. Shyam Sunder Singh S/o Mr. Devi Singh Mr. Manoj Kumar Maheshwari S/o Mr. Mr. Mahesh Kumar Maheshwari Mr. Amit Kumar S/o Mr. Chandra Pal Singh Mr. Dushyant Sharma S/o Mr. Devendra Kumar Sharma Mrs. Misha Sharma W/o Mr. Devendra Kumar Sharma
Plot Area	200.00 Sq. Mt.
Market Value of Flat Property	Rs. 2.050 Millions
Distress Sale Value of Property	Rs. 1.845 Millions
Registration Value of Flat	Rs. 1.600 Millions

CMT REPORT (Corruption, Money Laundering & Terrorism]

The Public Notice information has been collected from various sources including but not limited to: The Courts, India Prisons Service, Interpol, etc.

1] INFORMATION ON DESIGNATED PARTY

No exist designating subject or any of its beneficial owners, controlling shareholders or senior officers as terrorist or terrorist organization or whom notice had been received that all financial transactions involving their assets have been blocked or convicted, found guilty or against whom a judgement or order had been entered in a proceedings for violating money-laundering, anti-corruption or bribery or international economic or anti-terrorism sanction laws or whose assets were seized, blocked, frozen or ordered forfeited for violation of money laundering or international anti-terrorism laws.

2] Court Declaration :

No records exist to suggest that subject is or was the subject of any formal or informal allegations, prosecutions or other official proceeding for making any prohibited payments or other improper payments to government officials for engaging in prohibited transactions or with designated parties.

3] Asset Declaration :

No records exist to suggest that the property or assets of the subject are derived from criminal conduct or a prohibited transaction.

4] Record on Financial Crime :

Charges or conviction registered against subject: None

5] Records on Violation of Anti-Corruption Laws :

Charges or investigation registered against subject: None

6] Records on Int’l Anti-Money Laundering Laws/Standards :

Charges or investigation registered against subject: None

7] Criminal Records

No available information exist that suggest that subject or any of its principals have been formally charged or convicted by a competent governmental authority for any financial crime or under any formal investigation by a competent government authority for any violation of anti-corruption laws or international anti-money laundering laws or standard.

8] Affiliation with Government :

No record exists to suggest that any director or indirect owners, controlling shareholders, director, officer or employee of the company is a government official or a family member or close business associate of a Government official.

9] Compensation Package :

Our market survey revealed that the amount of compensation sought by the subject is fair and reasonable and comparable to compensation paid to others for similar services.

10] Press Report :

No press reports / filings exists on the subject.

CORPORATE GOVERNANCE

MIRA INFORM as part of its Due Diligence do provide comments on Corporate Governance to identify management and governance. These factors often have been predictive and in some cases have created vulnerabilities to credit deterioration.

Our Governance Assessment focuses principally on the interactions between a company’s management, its Board of Directors, Shareholders and other financial stakeholders.

CONTRAVENTION

Subject is not known to have contravened any existing local laws, regulations or policies that prohibit, restrict or otherwise affect the terms and conditions that could be included in the agreement with the subject.

FOREIGN EXCHANGE RATES

Currency	Unit	Indian Rupees
US Dollar	1	Rs. 61.50
UK Pound	1	Rs. 92.16
Euro	1	Rs. 69.62

INFORMATION DETAILS

Information Gathered by :	SVA
Analysis Done by :	DIV
Report Prepared by :	MRI

RATING EXPLANATIONS

RATING		STATUS	PROPOSED CREDIT LINE
>86	Aaa	Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums	Unlimited
71-85	Aa	Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums	Large
56-70	A	Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums	Fairly Large
41-55	Ba	Overall operation is considered normal. Capable to meet normal commitments.	Satisfactory
26-40	B	Capability to overcome financial difficulties seems comparatively below average.	Small
11-25	Ca	Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity	Limited with full security
<10	C	Absolute credit risk exists. Caution needed to be exercised	Credit not recommended
--	NB	New Business	--

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.